Search
Kings Park Central School District – IT Asset Management (S9-22-13)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Pine Bush Central School District – IT Asset Management (S9-22-21)
… report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … planned to initiate corrective action. … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… – pdf] Audit Objective Determine whether Newfield Central School District (District) officials appropriately tracked, … or indicated they planned to initiate corrective action. … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk collected and deposited $937,815 on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an … five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a … ensure that all cash disbursements were approved prior to payment and that supporting documentation was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
… operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for the sewer fund, and $37,879 for the library …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is … by an elected Board of Trustees comprised of six Trustees and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 2173
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2023 increase to Hazard Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicPipeline Safety Oversight (Follow-Up)
… million in property damage. The Public Service Commission (PSC) operates a federally certified safety program for … Department of Public Service (DPS) staff, who report to PSC, conduct investigations of accidents and performs … April 1, 2013 through October 21, 2015, determined whether PSC was providing oversight of pipeline safety in accordance …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… admitted today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State … scheme and now the taxpayers of New York will get their money back.” The improper payments were exposed when the … read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign … firemen or their families. The Association is comprised of all volunteer firefighters from the three fire companies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsNYS Common Retirement Fund Reports Third Quarter Results
… three-month period ending Dec. 31, 2018, with an estimated value of $197.3 billion, according to New York State … long-term investment returns." The Fund's estimated value reflects benefits of $8.5 billion paid out during the first three quarters of SFY2018-19. The Fund’s audited value as of the March 31, 2018 close of last fiscal year was …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … $118,182 more than the agreement provided, and did not have an applicable agreement for paying $25,713 for security … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsUse of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two … (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT resources, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow